Accounting for Tangible Heritage Asset: The Case of the National Archives of Malaysia
The reporting of heritage assets (HA) has become relevant since the implementation of accrual accounting in the Malaysian public sector. The current disclosure requirements may not adequately capture HA significance and rarity. The research aimed to describe the issues and challenges faced inaccount...
| 出版年: | Management and Accounting Review |
|---|---|
| 第一著者: | |
| フォーマット: | 論文 |
| 言語: | English |
| 出版事項: |
Universiti Teknologi Mara
2024
|
| オンライン･アクセス: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85214192022&doi=10.24191%2fMAR.V23i02-01&partnerID=40&md5=c80776ce518de6adad19cead6428f32b |